Hello,
I found this article:
http://www.lynda.com/Photoshop-tutor...3/34451-4.html
If you don't have a registered user, just read the transcript or see my description below.
It shows how to produce the Unsharp Mask using Gaussian Blur.
To make it briefly, Assuming O is the original this is the way to recreate Unsharp Mask (The first word is the layer name, just create those names):
1. 'GB' - Create a duplicate of O, apply Gaussian Blur.
2. 'O-GB' - Duplicate the layer 'O'. Using 'Apply Image' subtract the layer 'GB'.
3. 'inv(GB)' - Duplicate 'GB' layer and invert it.
4. 'O+inv(GB)' - Duplicate 'O' layer and using 'Apply Image' add the 'inv(GB)' layer.
5. 'inv(O+inv(GB))' - Duplicate 'O+inv(GB)' and invert it.
Now, the Unsharp Mask of 'O' is given by 'O+(O-GB)-inv(O+inv(GB))'.
You can do that by 'Apply Image'.
Remembering inv(Layer) = 1 - Layer (I assume image is [0, 1) yields something interesting.
It means, at the end USM(O) = 3O - 2B.
This is quite strange.
Moreover, Trying to calculate 3'O' - 2'B' directly yields something different.
Is there something I'm missing?
Maybe Photoshop is clipping in each step which makes the math no working?

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I thought something that was easier to do with the GIMP would turn up eventually. Maybe PS can do it this way. It gives some idea what the degree of blur does anyway.